Araştırma Makalesi
BibTex RIS Kaynak Göster

Ethical Conflicts experienced in Auditing Sector: A Focus Group Study

Yıl 2017, Cilt: 18 Sayı: 2, 247 - 263, 15.12.2017
https://doi.org/10.24889/ifede.297090

Öz

In business life, employees can easily encounter with
ethical conflicts due to the incongruency between values of employees and their
managers or organizational values. Ethical behavior is crucial in overcoming
ethical conflicts. Individual and organizational factors, cultural orientations
of individuals can be predictor of ethical behavior in an organization. The aim
of this research is to find out the ethical conflicts experienced by
individuals and how these ethical conflicts are resolved. The participants of
the study consist of employees who are working in auditing. Their ethical
conflict management styles are analyzed. Qualitative methods are deployed for
the study. Focus group study is conducted to find out the ethical conflicts
which are experienced by auditors. Also, their ways of resolving the ethical
conflicts are analyzed. The results indicated that auditors frequently
experience ethical conflicts due to the content of their jobs and individuals
prefer different resolution strategies in accordance with the conditions. The
study guides managers and businessmen about ethical conflicts and conflict
management styles especially in the field of accounting and auditing. Also, the
study is the preliminary stage of another comphrensive study.

Kaynakça

  • Bartels, R. (1967). A Model for Ethics in Marketing. Journal of Marketing. 31(1): 20-26.
  • Bazerman, M. H. and Banaji, M. R. (2004). The social psychology of ordinary ethical Failures. Social Justice Research. 17(2): 111–115.
  • Bryant, S.M. and Wier, B., and Stone, D.N. (2006). Accounting Stakeholders' Perceptions of Accountants' Job Performance and Motivation.
  • http: //dx.doi.org/10.2139/ssrn.912994.
  • Byrne, D. (2008). The oversubsidized periphery - who benefits? Radical Statistics. 97(2): 1-11.
  • Cressey, D.R., & Moore, C.A. (1983). Managerial values and corporate codes of ethics. California Management Review. 25(4): 53-77.
  • Elsayed-Ekhouly, S.M., & Buda, R. (1996). Organizational conflict: A comparative analysis of conflict styles across cultures. International Journal of Conflict Management. 7(1): 71-81.
  • Ferrell, O.C., Gresham L.G. (1985). A contingency framework for understanding ethical decision making in marketing. Journal of Marketing. 49(3): 87-96.
  • Ford, R., and Richardson, W. (1994). Ethical Decision Making: A Review of the Empirical Literature. Journal of Business Ethics. 13(3): 205-221.
  • Gino, F., & Margolis, J. (2011). Bringing ethics into focus: How regulatory focus and risk preferences influence (un)ethical behavior. Organizational Behavior and Human Decision Processes. 115(2): 145-156.
  • Hegarty, W., Sims, H. (1978). Some Determinants of Unethical Decision Behavior: An Experiment. Journal of Applied Psychology. 63(4): 451-457.
  • Jones, T.M. (1991). Ethical Decision Making By Individuals in Organizations: An Issue Contingent Model. Academy of Management Review. 16(2): 366-395.
  • Kim, M.-S., & Leung, T. (2000). A multicultural view of conflict management styles: Review and critical synthesis. Communication yearbook 23 (pp. 227–269). Editors M.E. Roloff & G.D. Paulson. Beverly Hills, CA: Sage.
  • Langford, J., McDonagh, D. (2003). Focus Groups: Supporting Effective Product Development. US: Taylor and Francis.
  • Leung, K. (1988). Some determinants of conflict avoidance. Journal of Cross­Cultural Psychology. 19(1): 125-136.
  • Leung, K. (1997). Negotiation and reward allocations across cultures. New perspectives on international industrial organizational psychology (pp. 640-675). Editors P. E. Christopher & M. Erez. San Francisco, CA: New Lexington.
  • McCabe, D.L., Treviño, L.K. & Butterfield, K.D. (1996). The Influence of Collegiate and Corporate Codes of Conduct on Ethics-Related Behavior in the Workplace. Business Ethics Quarterly. 6(4): 461-476.
  • Mosser, M.R. (1988). Ethical Conflict at Work: A Critique of the Literature and Recommendations for Future Research. Journal of Business Ethics. 7(5): 381-387.
  • Rahim, M.A. (1983). Rahim Organizational Conflict Inventory – II. Palo Alto,CA: Consulting Psychologists Press.
  • Rahim, M.A. (1983). A measure of styles of handling interpersonal conflict. Academy of Management.a26(2): 368­376.
  • Hegarty, W., Sims, H. (1978). Some Determinants of Unethical Decision Behavior: An Experiment. Journal of Applied Psychology. 63(4): 451-457.
  • Jones, T.M. (1991). Ethical Decision Making By Individuals in Organizations: An Issue Contingent Model. Academy of Management Review. 16(2): 366-395.
  • Kim, M.-S., & Leung, T. (2000). A multicultural view of conflict management styles: Review and critical synthesis. Communication yearbook 23 (pp. 227–269). Editors M.E. Roloff & G.D. Paulson. Beverly Hills, CA: Sage.
  • Langford, J., McDonagh, D. (2003). Focus Groups: Supporting Effective Product Development. US: Taylor and Francis.
  • Leung, K. (1988). Some determinants of conflict avoidance. Journal of Cross­Cultural Psychology. 19(1): 125-136.
  • Leung, K. (1997). Negotiation and reward allocations across cultures. New perspectives on international industrial organizational psychology (pp. 640-675). Editors P. E. Christopher & M. Erez. San Francisco, CA: New Lexington.
  • McCabe, D.L., Treviño, L.K. & Butterfield, K.D. (1996). The Influence of Collegiate and Corporate Codes of Conduct on Ethics-Related Behavior in the Workplace. Business Ethics Quarterly. 6(4): 461-476.
  • Mosser, M.R. (1988). Ethical Conflict at Work: A Critique of the Literature and Recommendations for Future Research. Journal of Business Ethics. 7(5): 381-387.
  • Rahim, M.A. (1983). Rahim Organizational Conflict Inventory – II. Palo Alto,CA: Consulting Psychologists Press.
  • Rahim, M.A. (1983). A measure of styles of handling interpersonal conflict. Academy of Management.a26(2): 368­376.
  • Thomas, K.W., (1992). Conflict and Conflict Management: Reflections and Update. Journal of Organizational Behavior. 13(3) Special Issue: 265-274.
  • Ting­Toomey, S. (1988). Intercultural conflict styles: A face­negotiation theory. Theoriesainainterculturalacommunicationa(pp.213--235).aEditorsaY.Y. Kim & W.B. Gudykunst. Newbury Park: Sage.
  • Trevino, L.K. (1986). Ethical Decision-Making in Organizations: A Person-Situation Interactionist Model. Academy of Management Review. 11(3): 601-617.
  • Trevino, L.K., Butterfield, K.D., and McCabe, D.L. (1998). The Ethical Context in Organizations: Influences on Employee Attitudes and Behavior. Business Ethics Quarterly. 8(3): 447-476.
  • Toffler, B.L. (1968). Tough Choices: Managers Talk Ethics. New York, US: Wiley.
  • Van de Vliert, E., Kabanoff B. (1990). Toward theory-based measures of conflict management. Academy of Management Journal. 33(1): 199-209.
  • Vitell, S.J. & Ho, F.N. (1997). Ethical Decision Making in Marketing: A synthesis and evaluation of scales measuring the various components of decision making in ethical situations. Journal of Business Ethics. 16(7): 699-717.
  • Wimbush, J. C. and Shepard, J.M. (1994). Toward an understanding of the ethical climate: Its relationship to ethical behavior and supervisory influence. Journal of Business Ethics. 13(8): 637-647.
  • Zaptcioglu Celikdemir, D. (2014). The Impact of Culture on Ethical Conflict Management, doctoral dissertation, Dokuz Eylul University, Izmir, Turkey.

Denetim Sektöründe Yaşanan Etik Çatışmalar: Odak Grup Çalışması

Yıl 2017, Cilt: 18 Sayı: 2, 247 - 263, 15.12.2017
https://doi.org/10.24889/ifede.297090

Öz

Çalışanlar ve yöneticilerin
veya örgütsel değerlerin arasındaki uyumsuzluklar, çalışanların yüksek
olasılıkla etik çatışmalar yaşamasına neden olabilmektedir. Etik davranış, etik
çatışmaları engellemek açısından önemlidir. Örgütteki etik davranışın
belirleyicileri olarak bireysel ve örgütsel faktörler veya bireylerin kültürel
eğilimleri etkin olmaktadır. Bu çalışmanın amacı iş hayatında bireyler
tarafından yaşanan etik çatışmaları  ve
bu etik çatışmaların çözüm yöntemlerinin belirlenmesidir. Çalışmada kalitatif
bir araştırma yöntemi olan odak grup çalışması kullanılmıştır. Odak grup
çalışmasının katılımcılarını da denetim sektöründe çalışan bireyler
oluşturmaktadır. Odak grup çalışması ile denetim sektöründe yaşanan etik
çatışmalar ve etik çatışmaları çözüm yöntemleri analiz edilmiştir. Çalışmanın
sonuçları olarak, denetçilerin, iş yapısına bağlı olarak sıklıkla etik
çatışmalar yaşadığı belirlenmiştir. Denetçilerin durumlara bağlı olarak farklı
çatışma çözüm yöntemleri kullandıkları da ortaya konmuştur. Çalışma, denetçi ve
denetim sektöründe bulunan iş adamlarına etik çatışma konusunda bir bilgi
sağlamaktadır.  Denetim sektöründe
bulunan bireylerin etik çatışmalar ile karşılaştıkların ne gibi çatışma çözüm
yöntemi kullanabileceklerine dair de bir kaynak oluşturmaktadır.

Kaynakça

  • Bartels, R. (1967). A Model for Ethics in Marketing. Journal of Marketing. 31(1): 20-26.
  • Bazerman, M. H. and Banaji, M. R. (2004). The social psychology of ordinary ethical Failures. Social Justice Research. 17(2): 111–115.
  • Bryant, S.M. and Wier, B., and Stone, D.N. (2006). Accounting Stakeholders' Perceptions of Accountants' Job Performance and Motivation.
  • http: //dx.doi.org/10.2139/ssrn.912994.
  • Byrne, D. (2008). The oversubsidized periphery - who benefits? Radical Statistics. 97(2): 1-11.
  • Cressey, D.R., & Moore, C.A. (1983). Managerial values and corporate codes of ethics. California Management Review. 25(4): 53-77.
  • Elsayed-Ekhouly, S.M., & Buda, R. (1996). Organizational conflict: A comparative analysis of conflict styles across cultures. International Journal of Conflict Management. 7(1): 71-81.
  • Ferrell, O.C., Gresham L.G. (1985). A contingency framework for understanding ethical decision making in marketing. Journal of Marketing. 49(3): 87-96.
  • Ford, R., and Richardson, W. (1994). Ethical Decision Making: A Review of the Empirical Literature. Journal of Business Ethics. 13(3): 205-221.
  • Gino, F., & Margolis, J. (2011). Bringing ethics into focus: How regulatory focus and risk preferences influence (un)ethical behavior. Organizational Behavior and Human Decision Processes. 115(2): 145-156.
  • Hegarty, W., Sims, H. (1978). Some Determinants of Unethical Decision Behavior: An Experiment. Journal of Applied Psychology. 63(4): 451-457.
  • Jones, T.M. (1991). Ethical Decision Making By Individuals in Organizations: An Issue Contingent Model. Academy of Management Review. 16(2): 366-395.
  • Kim, M.-S., & Leung, T. (2000). A multicultural view of conflict management styles: Review and critical synthesis. Communication yearbook 23 (pp. 227–269). Editors M.E. Roloff & G.D. Paulson. Beverly Hills, CA: Sage.
  • Langford, J., McDonagh, D. (2003). Focus Groups: Supporting Effective Product Development. US: Taylor and Francis.
  • Leung, K. (1988). Some determinants of conflict avoidance. Journal of Cross­Cultural Psychology. 19(1): 125-136.
  • Leung, K. (1997). Negotiation and reward allocations across cultures. New perspectives on international industrial organizational psychology (pp. 640-675). Editors P. E. Christopher & M. Erez. San Francisco, CA: New Lexington.
  • McCabe, D.L., Treviño, L.K. & Butterfield, K.D. (1996). The Influence of Collegiate and Corporate Codes of Conduct on Ethics-Related Behavior in the Workplace. Business Ethics Quarterly. 6(4): 461-476.
  • Mosser, M.R. (1988). Ethical Conflict at Work: A Critique of the Literature and Recommendations for Future Research. Journal of Business Ethics. 7(5): 381-387.
  • Rahim, M.A. (1983). Rahim Organizational Conflict Inventory – II. Palo Alto,CA: Consulting Psychologists Press.
  • Rahim, M.A. (1983). A measure of styles of handling interpersonal conflict. Academy of Management.a26(2): 368­376.
  • Hegarty, W., Sims, H. (1978). Some Determinants of Unethical Decision Behavior: An Experiment. Journal of Applied Psychology. 63(4): 451-457.
  • Jones, T.M. (1991). Ethical Decision Making By Individuals in Organizations: An Issue Contingent Model. Academy of Management Review. 16(2): 366-395.
  • Kim, M.-S., & Leung, T. (2000). A multicultural view of conflict management styles: Review and critical synthesis. Communication yearbook 23 (pp. 227–269). Editors M.E. Roloff & G.D. Paulson. Beverly Hills, CA: Sage.
  • Langford, J., McDonagh, D. (2003). Focus Groups: Supporting Effective Product Development. US: Taylor and Francis.
  • Leung, K. (1988). Some determinants of conflict avoidance. Journal of Cross­Cultural Psychology. 19(1): 125-136.
  • Leung, K. (1997). Negotiation and reward allocations across cultures. New perspectives on international industrial organizational psychology (pp. 640-675). Editors P. E. Christopher & M. Erez. San Francisco, CA: New Lexington.
  • McCabe, D.L., Treviño, L.K. & Butterfield, K.D. (1996). The Influence of Collegiate and Corporate Codes of Conduct on Ethics-Related Behavior in the Workplace. Business Ethics Quarterly. 6(4): 461-476.
  • Mosser, M.R. (1988). Ethical Conflict at Work: A Critique of the Literature and Recommendations for Future Research. Journal of Business Ethics. 7(5): 381-387.
  • Rahim, M.A. (1983). Rahim Organizational Conflict Inventory – II. Palo Alto,CA: Consulting Psychologists Press.
  • Rahim, M.A. (1983). A measure of styles of handling interpersonal conflict. Academy of Management.a26(2): 368­376.
  • Thomas, K.W., (1992). Conflict and Conflict Management: Reflections and Update. Journal of Organizational Behavior. 13(3) Special Issue: 265-274.
  • Ting­Toomey, S. (1988). Intercultural conflict styles: A face­negotiation theory. Theoriesainainterculturalacommunicationa(pp.213--235).aEditorsaY.Y. Kim & W.B. Gudykunst. Newbury Park: Sage.
  • Trevino, L.K. (1986). Ethical Decision-Making in Organizations: A Person-Situation Interactionist Model. Academy of Management Review. 11(3): 601-617.
  • Trevino, L.K., Butterfield, K.D., and McCabe, D.L. (1998). The Ethical Context in Organizations: Influences on Employee Attitudes and Behavior. Business Ethics Quarterly. 8(3): 447-476.
  • Toffler, B.L. (1968). Tough Choices: Managers Talk Ethics. New York, US: Wiley.
  • Van de Vliert, E., Kabanoff B. (1990). Toward theory-based measures of conflict management. Academy of Management Journal. 33(1): 199-209.
  • Vitell, S.J. & Ho, F.N. (1997). Ethical Decision Making in Marketing: A synthesis and evaluation of scales measuring the various components of decision making in ethical situations. Journal of Business Ethics. 16(7): 699-717.
  • Wimbush, J. C. and Shepard, J.M. (1994). Toward an understanding of the ethical climate: Its relationship to ethical behavior and supervisory influence. Journal of Business Ethics. 13(8): 637-647.
  • Zaptcioglu Celikdemir, D. (2014). The Impact of Culture on Ethical Conflict Management, doctoral dissertation, Dokuz Eylul University, Izmir, Turkey.

Ayrıntılar

Bölüm Makaleler
Yazarlar

Deniz Zaptçıoğlu Çelikdemir

Yasemin Arbak

Yayımlanma Tarihi 15 Aralık 2017
Yayımlandığı Sayı Yıl 2017 Cilt: 18 Sayı: 2

Kaynak Göster

APA Zaptçıoğlu Çelikdemir, D., & Arbak, Y. (2017). Denetim Sektöründe Yaşanan Etik Çatışmalar: Odak Grup Çalışması. Dokuz Eylül Üniversitesi İşletme Fakültesi Dergisi, 18(2), 247-263. https://doi.org/10.24889/ifede.297090
AMA Zaptçıoğlu Çelikdemir D, Arbak Y. Denetim Sektöründe Yaşanan Etik Çatışmalar: Odak Grup Çalışması. Dokuz Eylül Üniversitesi İşletme Fakültesi Dergisi. Aralık 2017;18(2):247-263. doi:10.24889/ifede.297090
Chicago Zaptçıoğlu Çelikdemir, Deniz, ve Yasemin Arbak. “Denetim Sektöründe Yaşanan Etik Çatışmalar: Odak Grup Çalışması”. Dokuz Eylül Üniversitesi İşletme Fakültesi Dergisi 18, sy. 2 (Aralık 2017): 247-63. https://doi.org/10.24889/ifede.297090.
EndNote Zaptçıoğlu Çelikdemir D, Arbak Y (01 Aralık 2017) Denetim Sektöründe Yaşanan Etik Çatışmalar: Odak Grup Çalışması. Dokuz Eylül Üniversitesi İşletme Fakültesi Dergisi 18 2 247–263.
IEEE D. Zaptçıoğlu Çelikdemir ve Y. Arbak, “Denetim Sektöründe Yaşanan Etik Çatışmalar: Odak Grup Çalışması”, Dokuz Eylül Üniversitesi İşletme Fakültesi Dergisi, c. 18, sy. 2, ss. 247–263, 2017, doi: 10.24889/ifede.297090.
ISNAD Zaptçıoğlu Çelikdemir, Deniz - Arbak, Yasemin. “Denetim Sektöründe Yaşanan Etik Çatışmalar: Odak Grup Çalışması”. Dokuz Eylül Üniversitesi İşletme Fakültesi Dergisi 18/2 (Aralık 2017), 247-263. https://doi.org/10.24889/ifede.297090.
JAMA Zaptçıoğlu Çelikdemir D, Arbak Y. Denetim Sektöründe Yaşanan Etik Çatışmalar: Odak Grup Çalışması. Dokuz Eylül Üniversitesi İşletme Fakültesi Dergisi. 2017;18:247–263.
MLA Zaptçıoğlu Çelikdemir, Deniz ve Yasemin Arbak. “Denetim Sektöründe Yaşanan Etik Çatışmalar: Odak Grup Çalışması”. Dokuz Eylül Üniversitesi İşletme Fakültesi Dergisi, c. 18, sy. 2, 2017, ss. 247-63, doi:10.24889/ifede.297090.
Vancouver Zaptçıoğlu Çelikdemir D, Arbak Y. Denetim Sektöründe Yaşanan Etik Çatışmalar: Odak Grup Çalışması. Dokuz Eylül Üniversitesi İşletme Fakültesi Dergisi. 2017;18(2):247-63.
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